Model financial statements: IFRS

This publication offers guidance on the standards covered in Part I of the CPA Canada Handbook – Accounting for publicly accountable enterprises. Learn how to prepare consistent financial statements that reflect these standards.

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Model Financial Statements — IFRS is designed to assis tprofessionals who work for publicly accountable enterprises effectively implement IFRS and comply with the correct financial reporting obligations.

This guidance takes into account the standards in Part I of the Handbook – Accounting for publicly accountable enterprises, with four models of IFRS financial statements for:

  • entities that already apply IFRS
  • first-time adoption of IFRS, including a reconciliation of opening balances
  • non-consolidated financial statements on an individual basis
  • consolidated interim financial statements, with the option of a version for entities dealing with less complex operations

Model Financial Statements — IFRS also includes additional insights from the Handbook on significant items and note disclosures. Whether you are in public practice or industry, this publication will help you streamline work with accuracy and efficiency.